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Federal Register / Vol. 72, No.

243 / Wednesday, December 19, 2007 / Rules and Regulations 71787

DEPARTMENT OF THE TREASURY paragraph (d)(3)(iii) Example. (i), the the taxable year in which these
first sentence of paragraph (d)(3)(iii) regulations are first applicable. * * *
Internal Revenue Service Example. (ii), and the third and last
LaNita Van Dyke,
sentences of paragraph (d)(3)(iii)
26 CFR Part 1 Example. (iii) as follows: Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
[TD 9362] § 1.905–3T Adjustments to United States Counsel (Procedure and Administration).
RIN 1545–BG23 tax liability and to the pools of post-1986 [FR Doc. E7–24674 Filed 12–18–07; 8:45 am]
undistributed earnings and post-1986 BILLING CODE 4830–01–P
Foreign Tax Credit: Notification of foreign income taxes as a result of a foreign
Foreign Tax Redeterminations; tax redetermination (temporary).
Correction * * * * * DEPARTMENT OF THE TREASURY
(d) * * *
AGENCY: Internal Revenue Service (IRS), (3) * * * Internal Revenue Service
Treasury.
(iii) * * *
ACTION: Correcting amendments. Example. * * * 26 CFR Part 1
(i) * * * In 2009, CFC paid its actual
SUMMARY: This document contains [TD 9362]
foreign tax liability for 2008 of 80u. * * *
corrections to temporary regulations (TD (ii) Result in 2009. If the 20u overaccrual RIN 1545–BG23
9362) that were published in the of tax for 2008 were taken into account in
Federal Register on Wednesday, 2008, CFC’s general category post-1986 Foreign Tax Credit: Notification of
November 7, 2007 (72 FR 62771) undistributed earnings would be 1,020u, Foreign Tax Redeterminations;
relating to a United States taxpayer’s CFC’s general category post-1986 foreign
income taxes would be $280, and P would be
Correction
obligation under section 905(c) of the
Internal Revenue Code to notify the IRS deemed to pay $27.45 of tax with respect to AGENCY: Internal Revenue Service (IRS),
the 2008 distribution of 100u (100u/1020u × Treasury.
of a foreign tax redetermination, which $280 = $27.45). * * *
is a change in the taxpayer’s foreign tax (iii) * * * As determined in 2011, CFC’s ACTION: Correction to temporary
liability that may affect the taxpayer’s post-1986 undistributed earnings for 2009 are regulations.
foreign tax credit and also relating to the 1350u (1,100u as revised for 2008, less 100u
civil penalty under section 6689 for distributed in 2008, plus 350u earned in SUMMARY: This document contains a
failure to notify the IRS of a foreign tax 2009), and its post-1986 foreign income taxes correction to temporary regulations (TD
redetermination as required under for 2009 are $281.82 ($200 as revised for 9362) that were published in the
section 905(c). 2008, less $18.18 deemed paid in 2008, plus Federal Register on Wednesday,
$100 accrued for 2009). As redetermined in November 7, 2007 (72 FR 62771)
DATES: The correction is effective 2011, P’s deemed paid credit with respect to
December 19, 2007. relating to a United States taxpayer’s
the 100u distribution from CFC in 2009 is
obligation under section 905(c) of the
FOR FURTHER INFORMATION CONTACT: $20.88 (100u/1350u × $281.82).
Internal Revenue Code to notify the IRS
Teresa Burridge Hughes, (202) 622–3850 * * * * * of a foreign tax redetermination, which
(not a toll-free number).
■ Par. 3. Section 1.905–4T is amended is a change in the taxpayer’s foreign tax
SUPPLEMENTARY INFORMATION: by revising the last sentence of liability that may affect the taxpayer’s
Background paragraph (b)(4) and the second foreign tax credit and also relating to the
sentence of paragraph (f)(2)(ii) as civil penalty under section 6689 for
The temporary regulations (TD 9362) follows: failure to notify the IRS of a foreign tax
that are the subject of the correction are redetermination as required under
under section 905(c) of the Internal § 1.905–4T Notification of foreign tax
section 905(c).
Revenue Code. redetermination (temporary).
DATES: The correction is effective
Need for Correction * * * * *
December 19, 2007.
(b) * * *
As published, temporary regulations FOR FURTHER INFORMATION CONTACT:
(4) * * * Because the date for
(TD 9362) contain errors that may prove notifying the IRS of the foreign tax Teresa Burridge Hughes, (202) 622–3850
to be misleading and are in need of redetermination under paragraph (not a toll-free number).
clarification. (b)(1)(ii) of this section precedes the SUPPLEMENTARY INFORMATION:
List of Subject in 26 CFR Part 1 date of the opening conference Background
concerning the examination of the
Income taxes, Reporting and The temporary regulations (TD 9362)
return for X’s 2008 taxable year,
recordkeeping requirements. that are the subject of the correction are
paragraph (b)(3) of this section does not
Correction of Publication apply, and X must notify the IRS of the under section 905(c) of the Internal
foreign tax redetermination by filing a Revenue Code.
■ Accordingly, 26 CFR part 1 is amended return, Form 1118, and the
corrected by making the following Need for Correction
statement required in paragraph (c) of
amendments: this section for the 2008 taxable year by As published, temporary regulations
September 15, 2010. (TD 9362) contain an error that may
PART 1—INCOME TAXES prove to be misleading and is in need
* * * * * of clarification.
■ Paragraph 1. The authority citation (f) * * *
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for part 1 continues to read, in part, as (2) * * * Correction of Publication


follows:
(ii) * * * Such notification must be Accordingly, the publication of the
Authority: 26 U.S.C. 7805 * * * filed no later than the due date (with temporary regulations (TD 9362), which
■ Par. 2. Section 1.905–3T is amended extensions) of the original return for the were the subject of FR Doc. E7–21766,
by revising the eighth sentence of taxpayer’s first taxable year following is corrected as follows:

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71788 Federal Register / Vol. 72, No. 243 / Wednesday, December 19, 2007 / Rules and Regulations

On page 62779, column 2, under the and Health Act of 1977 (the ‘‘Mine limited to requests for information that
paragraph heading ‘‘Effective/ Act’’). Hearings are held before the is not presently the ‘‘subject of litigation
Applicability Date’’, last line of the first Commission’s Administrative Law before the Commission.’’ 29 CFR 2702.1.
paragraph of the column, the language Judges, and appellate review is provided As currently written, the rule could be
‘‘are first effective.’’ is corrected to read by a five-member Review Commission read to exclude discovery records from
‘‘are first applicable.’’. appointed by the President and the Commission’s disclosure obligation
confirmed by the Senate. under FOIA. In fact, however, such
LaNita Van Dyke,
On October 17, 2007, the Commission records could be subject to disclosure
Chief, Publications and Regulations Branch, published proposed revisions to its pursuant to FOIA, unless they fall under
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
rules implementing the FOIA and one of the nine exemptions provided in
requested written comments to be the statute. As proposed, the
[FR Doc. E7–24669 Filed 12–18–07; 8:45 am]
submitted by November 16, 2007. 72 FR Commission is adding language stating
BILLING CODE 4830–01–P
58790. Upon request, the Commission that the Commission’s FOIA rules do
subsequently reopened the comment not affect discovery in adversary
period and accepted comments through proceedings before the Commission,
FEDERAL MINE SAFETY AND HEALTH November 30, 2007. 72 FR 65494. The which are governed by the
REVIEW COMMISSION Commission received comments from Commission’s Rules of Procedure, 29
the United Mine Workers of America. CFR Part 2700. This section also has
29 CFR Part 2702
The Commission proposed revisions been modified to clarify that the scope
Freedom of Information Act Procedural to its FOIA rules that expanded its use of the Commission’s FOIA rules is
Rules of electronic records to better limited to records or information of the
implement the 1996 amendments to the agency or within its custody.
AGENCY: Federal Mine Safety and Health FOIA that addressed electronic record- Finally, the Commission is amending
Review Commission. keeping in federal agencies. 29 CFR 2702.1 by making two
ACTION: Final rule. Additionally, the proposed rules additional non-substantive revisions: (1)
described changes in the Commission’s shortening the official title of the
SUMMARY: The Federal Mine Safety and practices to ensure timely and effective agency’s guide to ‘‘FOIA Guide’’ and (2)
Health Review Commission (the responses to the public’s requests for including a reference to the
‘‘Commission’’) is publishing final information as mandated by Executive Commission’s Web site as an alternative
revisions to its rules implementing the Order 13392. 70 FR 75373. Further, means of obtaining the Commission’s
Freedom of Information Act (‘‘FOIA’’) in based on its years of experience in FOIA Guide.
light of its experience under the rules, implementing the FOIA, the
the need to update its fee schedules, and 29 CFR 2702.3
Commission proposed certain changes
changes in implementing the FOIA in its FOIA rules to better reflect agency Initial Requests
mandated by Executive Order 13392. practice under the rules and to On December 14, 2005, the President
DATES: Effective date: These revised maximize its utilization of the internet issued Executive Order 13392, which
rules will take effect on December 19, to disseminate information. Finally, contained several statements of
2007. after a comprehensive review of its fee government-wide FOIA policy as well
Applicability date: The final rules will schedule, the proposed rules increased as several additional planning and
apply to FOIA requests initiated after certain fees and moved others from the reporting requirements. The Executive
the rules take effect. The final rules also rules to the Commission’s FOIA Guide Order requires agencies to appoint a
will apply to further proceedings in for greater flexibility in adjusting the Chief FOIA Officer who has ‘‘agency-
matters pending on the effective date, fees. The final rules retain much of the wide responsibility for efficient and
except to the extent that such same text set forth in the proposed appropriate compliance with the FOIA.’’
application would be infeasible or rules, with a few non-substantive See Executive Order 13392, sec. 2(b)(I).
unfair, in which event the former rules revisions. Under the Commission’s current rule,
would continue to apply. the Executive Director makes the initial
II. Section-by-Section Analysis
ADDRESSES: Questions may be mailed to determination on a FOIA request with
Michael A. McCord, General Counsel, Set forth below is a summary of the the consent of a majority of the
Office of the General Counsel, Federal comments received on the Commissioners. 29 CFR 2702.3(b).
Mine Safety and Health Review Commission’s proposed rules and the Pursuant to the Executive Order, the
Commission, 601 New Jersey Avenue, final actions taken. Commission is revising paragraphs (a)
NW., Suite 9500, Washington, DC PART 2702—REGULATIONS and (b) of 29 CFR 2702.3 to reflect the
20001, or sent via facsimile to 202–434– IMPLEMENTING THE FREEDOM OF agency’s current practice of initial FOIA
9944. INFORMATION ACT requests being handled by the Chief
FOR FURTHER INFORMATION CONTACT: FOIA Officer, instead of the Executive
Michael A. McCord, General Counsel, 29 CFR 2702.1 Director, without the consultation of the
Office of the General Counsel, 601 New The Commission is revising 29 CFR Commissioners. In addition, the
Jersey Avenue, NW., Suite 9500, 2702.1 to clarify that the reference to Commission is revising paragraph (b) by
Washington, DC 20001; telephone 202– ‘‘all designated information’’ to be made deleting the requirement that a majority
434–9935; fax 202–434–9944. readily available to the public means of the Commission must consent to the
SUPPLEMENTARY INFORMATION: information subject to disclosure Chief FOIA Officer’s initial
pursuant to FOIA and the Commission’s determination of a request.
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I. Background FOIA rules and not otherwise protected The commenter suggested that the
The Commission is an independent by law. Commission include in the rule
adjudicatory agency that provides The last sentence in 29 CFR 2702.1 language that specifically allows FOIA
hearings and appellate review of cases states that the scope of the requests by e-mail and by fax. The
arising under the Federal Mine Safety Commission’s FOIA regulations may be Commission agrees and has revised the

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